Sandhill Corporation incurred the following costs in 2021: $1028000 148000 Acquisition of R&D equipment with a useful life of 4 years in R&D projects Cost of making minor modifications to an existing product Advertising expense to introduce a new product Engineering costs incurred to advance a product to full production stage 780000 880000 What amount should Sandhill report as research & development expense in 2021? $1660000 O $1176000 O $1956000 O $1137000